When presenting the proposed scope of an audit to Internal Audit or client management, it may be helpful to include all of the following except: An annotated, high-level flowchart of the major processes to be included. A list of the risks or controls not included in the audit program due to a lack of funding for the audit department. An analysis of external guidance on relevant risks or controls in the audit subject area. A review of findings in prior audits of the same or related subjects